https://www.taxtmi.com/caselaws?id=120311 Refund of excise duty under Section 11B of the Central Excise Act requires strict proof that duty was paid on the goods and that the very same goods were exported. Where the claimant fails to produce the original or duplicate manufacturers' invoices and the primary documents referred to in Section 12A, payment of duty is not established. If the exporter's invoices pre-date the corresponding manufacturers' invoices, that inconsistency further weakens identity of goods. On those facts, the statutory conditions for refund are not satisfied and the claim is not maintainable. en-us Wed, 25 Oct 2006 00:00:00 +0530 Wed, 18 Jul 2012 13:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120311 Refund of excise duty under Section 11B of the Central Excise Act requires strict proof that duty was paid on the goods and that the very same goods were exported. Where the claimant fails to produce the original or duplicate manufacturers' invoices and the primary documents referred to in Section 12A, payment of duty is not established. If the exporter's invoices pre-date the corresponding manufacturers' invoices, that inconsistency further weakens identity of goods. On those facts, the statutory conditions for refund are not satisfied and the claim is not maintainable. Case-Laws Central Excise Wed, 25 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120311